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European VAT Law as Interpreted by the Court of Justice

European VAT Law as Interpreted by the Court of Justice

作者： Erik Stessens
出版商： Kluwer Law International
ISBN: 9789403518466
出版时间 November 2022
规格： Hardback
适应领域： Europe ? 免责申明：
Countri(es) stated herein are used as reference only

List Price: ￥1,387.00

￥1,345.39 Save ￥41.61 (3%)

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About this book:

European VAT Law as Interpreted by the Court of Justice is a good handbook systematically summarizing the rules from a thorough analysis of the VAT (value added tax) Directive. VAT is often considered the most important development in tax of the past century. Although generally successful – it can account for a large proportion of state revenue – it has spawned its own set of complex problems that require a corresponding set of legal skills to resolve. This book is a study of the European VAT legislation and has taken into consideration every VAT case ever decided by the Court of Justice of the European Union (CJEU) (more than 850 in all).

What’s in this book:

The rules – and their applications – for such VAT matters as the following are clearly described with examples:
- distinction between supplies of goods and services for VAT purposes;
- bundled supplies;
- intra-Community acquisitions;
- when tax liability starts and ends;
- place of supply rules and their exceptions;
- exemptions in the real estate, finance, and insurance sectors;
- import and export exemptions;
- right to deduct VAT;
- abuse of rights;
- the problem of incorrect invoices;
- refund of VAT; and
- special schemes.
An extensive keyword register facilitates navigating the book.

How this will help you:

Developed from the author’s daily practice as a tax counsel, this book will be of immeasurable value to tax consultants, lawyers, in-house counsel, tax authority officials, and taxation academics, not only in Europe but beyond. As the ideal day-to-day guide to European VAT law, this book is not only of value for VAT experts but also for generalists and people seeking an introduction to VAT
List of Abbreviations

Preface

Disclaimer

Acknowledgements

Introduction

CHAPTER 1

VAT as a Tax

CHAPTER 2

The Taxable Transactions

CHAPTER 3

The Taxable Person

CHAPTER 4

Where Must the Supply Be Taxed: The Place of Supply Rules

CHAPTER 5

Chargeable Event and Chargeability of VAT

CHAPTER 6

Exemptions Without Deduction Right

CHAPTER 7

Exemptions with the Right to Deduct Input VAT

CHAPTER 8

The Taxable Amount

CHAPTER 9

The Rate

CHAPTER 10

The Person Liable to Pay VAT

CHAPTER 11

The Right to Deduct VAT

CHAPTER 12

Refund of VAT

CHAPTER 13

Special Schemes

Table of CJEU Cases

Index

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